Along
with the development of market economy in our country, under the condition of
market economy effect of high pressure, the commercial bank financial risk
management is facing more serious risk problem, economic benefit and social
benefit of commercial Banks adverse impact, has become the commercial bank risk
management experience of management should not be ignored. In this essay, the
cause of our country commercial bank financial risk has carried on the brief
summary and analysis, and puts forward some Suggestions, in order to promote
the progress of our country commercial bank financial risk management.

China
is in a period of rapid development of market economy. The progress of business
is very obvious. In general, the financial risks of commercial Banks mainly
includes content such as liquidity risk, exchange rate risk, capital risk,
permeate into each link of the process of operation, management and control of
the difficult and relatively old management system, and meets the requirement
of the current application. In view of this, it is necessary to clarify the
causes of financial risks of commercial Banks, and then take effective
management measures to improve the management level and service quality of
China's commercial Banks.

Based
on the professional theories of management, the commercial bank financial risk
refers to the Banks in the financial activities, including deposit money, money
lending, cash flow, influenced by the factors of market economy objective
existence, the overall financial health of volatile, and difficult to control,
has very obvious uncertainty, lead to the economic benefits of commercial Banks
has suffered damage, including the embodiment of the financial statements is
the most intuitive. Commercial bank financial risk management is through the
method combining the economic means with administrative means, relying on the
perfect financial risk management system, on the liquidity risk and capital
risk control and manage the pertinence, in order to reduce the effects of the
financial risks of commercial Banks. Along with the progress of market economy,
the capital flow has on the market is more and more big, the form of either
cash or bank transfer, coupled with the growing of financial markets,
commercial Banks generally keen to financial products business, such as bonds,
etc. Therefore, the payment risk of debt business and the payment risk of
deposits will be the main risk form of financial management of China's major
commercial Banks in the future.

Operation,
management and protection is the main function of commercial Banks in China,
but only the big four state-owned commercial Banks in China's case, generally
there is a total debt financing is high, the property right proportion too
scattered, capital shortage and poor liquidity problems, lead to the generation
of financial risk. Capital is the bank to deal with all kinds of possible risk
important line of defense, when the risk of a major, have enough money to
defend, helps to guarantee the basic interests of the bank itself and the
users. However, once the capital structure is unbalanced, the capital held by
Banks will be seriously insufficient, the capital adequacy ratio will be
sharply reduced, and the risk response ability will be greatly weakened. In
this case, Banks need to borrow money to cope with risks, however, higher
interest rates, and reimbursement of deadlines, if a bank is unable to pay off
the debt within the stipulated time, the financial crisis will occur and affect
the normal experience activities.

Generally
speaking, the accounting internal control system mainly includes three systems,
namely, accounting internal control system, capital internal control system and
credit business internal control system. At present, most of the commercial
Banks of our country to establish the accounting internal control system,
system lack of flexibility, however, the management of financial risk control
ability is weak, at the same time, the accounting personnel of commercial Banks
is not in the operating environment of the full market investigation and
analysis on the basis of accounting internal control system is optimized, to improve
its basic functions, lead to derailment risk management and internal control
system, risk management is too scattered, management effect is not ideal. The
three systems are not integrated and utilized, separated from each other and
run their own affairs. The working efficiency of such links as fund raising,
use and management is relatively low, which damages the economic benefits of
commercial Banks.

One
of the main business activities of China's commercial Banks is credit lending,
that is, lending funds to individuals or enterprises in need of funds, and
stipulating the interest and repayment period. However, due to various reasons,
some individuals or enterprises that borrow money fail to repay their loans on
time, which is the risk of loan. It is easy to hold the bank's funds firmly and
form a capital crisis. There is a widespread reputation at present, our country
is low, delay reimbursement deadline individuals or businesses, the
disadvantages of evasion of bank debts are widespread, lead to commercial bank
money collecting is difficult, non-performing assets ratio is too high, reduces
the security of bank funds, lead to circulation of funds, financial risk is
more prominent.